Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

East Carroll Council On Aging

Executive Director / CEO

EIN 721039985
LA · NTEE P81
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Evelyn Lebeau, Executive Director / CEO ($65,600) against every comparable organization that fit the selection criteria — 148 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Evelyn Lebeau — reported title “Executive Direc”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

148 organizations qualified on sector, size, and geography 148 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,211 total compensation of comparable organizations → $147,798 $65,600
$23,59610th
$36,16025th
$47,998Median
$63,96275th
$78,85290th
$65,600This org · 76th
p10$23,596
p25$36,160
p50$47,998
p75$63,962
p90$78,852
$65,600

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to LA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Siouxland Senior Center IA$417,583 Executive Director $70,000 $69,606 2024
Hub City Senior Citizens Inc IL$417,867 Executive Di $53,560 $47,819 2024
Dillon County Council On Aging SC$414,482 Executive Director $45,980 $42,440 2025
Colleton County Council On Aging SC$419,760 Executive Di $60,705 $59,212 2023
Senior Citizens Inc SD$420,768 Center Exec $55,618 $55,744 2024
High Country Senior Citizens Inc WY$410,921 Executive Di $36,880 $34,940 2025
Clinton Community Christian Corp MS$421,902 Executive Di $48,139 $48,690 2024
Aging Forward MO$407,283 Executive Di $89,060 $85,664 2024
Drive A Senior Austin Texas TX$426,687 Executive Director $59,867 $55,991 2023
Dalhart Senior Citizens Association TX$427,857 Secretary, Executive Direc $32,000 $29,928 2023
Holmes County Council On Aging Inc OH$402,802 Business Manager $60,189 $59,604 2023
Southside Senior & Community Center WA$432,496 Executive Di $27,500 $22,360 2024
Parkview Center Inc MT$399,248 Executive Dir. $51,437 $51,841 2023
The Shepherd's Center Of Northern Virginia VA$397,861 Executive Director $95,875 $84,069 2024
Kingman County Council On Aging Inc KS$434,565 Executive Director $47,275 $46,382 2024
Lake Gogebic Senior Citizens Club MI$397,111 Executive Di $43,391 $40,673 2024
Alleghany County Council On Aging NC$395,931 Prev Exec Di $49,202 $44,980 2025
Yarnell Regional Community Center AZ$395,786 Executive Director $38,087 $33,265 2024
Ashtabula County Council On Aging Inc OH$395,081 Executive Director $39,000 $38,621 2023
Heritage Senior Center Inc PA$438,136 Executive Director (Until 12/23) $41,283 $37,388 2024
Healthcare And Elder Law Programs CA$393,683 Executive Dir. $114,000 $89,398 2024
La Jolla Community Center CA$440,851 Executive Dir. $85,000 $66,656 2024
Bristol Township Senior Center PA$389,884 Center Manager $68,620 $60,543 2025
Senior Center Of Elk Grove Inc CA$450,167 Executive Dir. $57,011 $44,708 2024
Maumee Seniors Inc OH$452,262 Exc. Director $64,836 $62,364 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to LA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default76th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted72nd

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Evelyn Lebeau) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 148 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,600 is reasonable (approximately the 76th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.